https://www.taxtmi.com/caselaws?id=117297 A customs exemption for goods imported for sale as such was held to remain available where the goods were merely repacked for retail sale and their identity and character were unchanged. The excise concept of deemed manufacture could not be used to narrow the customs notification, and the parity objective behind special additional duty was already satisfied. On limitation, the demand was held time-barred because the assessee had disclosed the relevant facts and declarations, with no suppression justifying the extended period. The result was that the exemption could not be denied and the demand failed on limitation as well. en-us Thu, 18 Aug 2005 00:00:00 +0530 Fri, 19 Apr 2024 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117297 A customs exemption for goods imported for sale as such was held to remain available where the goods were merely repacked for retail sale and their identity and character were unchanged. The excise concept of deemed manufacture could not be used to narrow the customs notification, and the parity objective behind special additional duty was already satisfied. On limitation, the demand was held time-barred because the assessee had disclosed the relevant facts and declarations, with no suppression justifying the extended period. The result was that the exemption could not be denied and the demand failed on limitation as well. Case-Laws Customs Thu, 18 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117297